The Pasuk states (Devarim 23, 22), "for He will demand it of you'' - this refers to Chatas and Asham offerings; "Hash-m, your G-d'' - refers to items consecrated for the upkeep of the Temple (that one can transgress Bal Te'acher even with items that are purely for Hash-m); "from your people'' - this refers to Leket, Shichecha and Peah (different gifts that are for the poor - one could transgress); "and there shall be a sin in you'' - in you but not in your Korban (the Korban is not invalid).

Question: Without expounding "but not in your Korban'', what would we have said?

Answer (R. Shmuel son of R Yosa bei R. Bun): We would have perhaps said that if 3 festivals passed and he had transgressed Bal Te'acher, the Korban would be invalid.

The Pasuk states (Devarim 23, 24), "You shall guard that which comes out of your mouth and you shall do...''. "You shall do'' - this warns the Beis Din to enforce it (that people bring their sacrifices to the Temple).

Rabbanan of Kisarin quoting R. Avina: We learn from here that Beis Din may take security on a Korban. "...just as you vowed a voluntary gift to Hash-m your G-d''. Is a vow called a voluntary gift? Rather, it comes to make a person liable for Bal Te'acher for every vow and every voluntary gift.

Which vow were they refer to? If a person says, "I am obligating myself in an Olah offering. Which voluntary gift did they refer to? If a person says "This [animal] should be an Olah offering''.

Question (R. Chama, colleague of the Rabbanan): What if a person first said "I am obligating myself'' and then later said "This is...''?

Answer (R. Chinana): It is not logical that if he would not have said "this is'' (lenient) and he then said "I am obligating myself'' (stringent), that a stringent prohibition would take effect on a lenient prohibition but vice-versa would not take effect?

(Beraisa): (Amongst the list of things in the Mishnah whose Rosh Hashanah occurs on the 1st of Nisan) they added housing rental fees (that the rental year ends on the 1st of Nisan) and Terumas Shekalim (the money raised for the public sacrifices - each person would give a 1/2 shekel and from the 1st of Nisan the sacrifices were brought from this new collection).

Housing rental fees - R. Yona said that this applies if the owner said "this year'' but if he said "one year'', the rental continues until exactly year after it began.

Terumas Shekalim - This is like the statement of R. Shmuel bar Yitzchak - The Terumas Shekalim is as it was at the time of the Mishkan - the Pasuk states (Shemos 40, 17), "And it was in the 1st month of the 2nd year, on the 1st of the month that the Mishkan was set up''. The Beraisa teaches that on the day that the Mishkan was set up, the monies of the new collection were started.

R. Tavi./ R. Yoshiyahu quoting Kahana: The Pasuk states here "Chodshei'' - "the months of''; and the Pasuk states later "Chodshei''. Just as the "Chodshei'' there is counted from Nisan; so the "Chodshei'' here is only counted from Nisan.

R. Yonah ignored the first part of the Beraisa and only said the second part. This was surely correct, as the Beraisa taught - the Pasuk states (Bamidbar 28, 14), "This is the Olah offering of the month in its month''. I might have thought that there should be a collection each month...the Pasuk states, "in its month, for the months of...'' - the collection is made for one month for the entire year.

I might have thought that one could choose a month...the Pasuk here states, "...and the months of'' and there it states, "months of'' - just as he only counts the months there from Nisan, so for the months here, one may only count from Nisan.

Mishnah in Maseches Bechoros: R. Meir - The 1st of Ellul is the New Year for tithing animals.

Ben Azai - The animals born in Ellul are tithed separately.

Rav Huna: The reasoning of R. Meir - Since small animals gestate for 5 months, the animals that are born until Ellul were conceived before Nisan and are considered to be from the old group. From Ellul onwards, they were conceived in or after Nisan and are the considered the new group.

R. Yosi bei R. Bun quoting Rav Chuna: R. Elazar and R. Shimons' source is the Pasuk that states (Tehilim 65, 14), "The meadows don sheep'' - these are the ones who conceive immediately; "and the valleys wrap themselves in produce'' - these are the ones who conceive later (when the valleys have sprouted and the seeds are visible - in Nisan); "they call out and even sing'' - both these and those come into the pen to be tithed.

Ben Azai: Since these say this and these say this, the animals born in Elul should be tithed separately.

How is this? If they were born on the 5th of Av and the 5th of Elul or the 5th of Elul and the 5th of Tishrei, they do not combine. If they were born on the 5th of Tishrei and the 5th of (the following) Av, they combine.

This shows that Ben Azai was a student and contemporary of R. Akiva.

Question: Can Ben Azai resolve a disagreement between his students (R. Meir and R Shimon)? (He preceded the disagreement!)

Answer (R. Yirmiyah/ R. Maysha quoting R. Shmuel bar Rav Yitzchak): This disagreement already existed amongst earlier Sages.

Question: Who were these earlier Sages?

Answer (R. Yonah to R. Yirmiyah): R. Yishmael and R. Akiva.

This shows that Ben Azai was a student and contemporary of R. Akiva - if you say that R. Akiva was Ben Azai's teacher, does a person say to his teacher, "Since these say this and these say this...''?

Answer (R. Abahu quoting R. Shmuel bar Rav Yitzchak): Prove it from here (a Mishnah in Maseches Bava Basra) - Ben Azai said to him - We were already upset that there was an earlier disagreement (between Beis Shamai and Beis Hillel) and you have come to create a new disagreement (between them)?

Conclusion of proof: (Since we see that Ben Azai said "you'' to R. Akiva rather than speaking to him in 3rd person,) this shows that Ben Azai was a student and contemporary of R. Akiva.

Mishnah in Maseches Bechoros: From the 1st of Tishrei until the 29th of Elul the animals are tithed together. If 5 animals were born before and 5 animals were born after Rosh Hashanah, they do not combine (to be tithed together). If 5 animals were born before the Goren (1 of the 3 times a year that the Sages required tithing from the animals that were born since the last Goren) and 5 animals were born after the Goren, they can combine to be tithed together.

If so, why did the Sages create 3 times (in the year) to tithe animals? Before the Goren arrives, it is permitted to sell and slaughter; once the Goren has arrived, he may not slaughter. If he did slaughter, he is exempt.

Question (R. Yosa): This shows that the Sages did not view tithing animals like the budding of a fruit tree nor like seeds that reach a third of their growth (that if one tree budded before Rosh Hashanah and another budded after Rosh Hashanah, they cannot be tithed together; and similarly for seeds that grew one third).

If you say that tithing animals is like budding, let the Mishnah teach, "Any animals that were conceived from the 29th of Ellul onwards'' (as budding of a tree parallels conception of an animal)?

Alternatively, if you say that tithing animals is like a seed growing a third, let the Mishnah teach, "Any animals that gave birth from the 22nd of Elul onwards'' (as until this point, any animal born could be brought as a Korban that year - when it is at least 8 days old)?

Answer (R. Simi quoting R. Bun bar Chiya): Really, they did treat the animal tithe like a seed growing a third and it follows the view of R. Shimon, that even an animal that has not reached 8 days old enters the pen to be tithed.

Question (R. Mana met R. Simi and said): Did you say this (that the Mishnah follows R. Shimon)? But the Mishnah (Bechoros) teaches that Ben Azai says that the animals born in Elul are tithed separately? Does that not include even animals born until the 29th? If so, could Ben Azai agree with R. Shimon rather than Rabbanan (who disagree with R. Shimon)?

Just as you say that the Rabbanan say that one should not tithe together, but rather one must tithe them the following year; so you will say that Ben Azai says that one waits until the next Goren and tithes them with the animals born in Ellul.

Rav Chuna: This shows that the days during which the Bechor is less than 8 days old are counted for its first year.

R. Mana: My father R. Yona learned this from the Pasuk that states (Devarim 15, 19), "Any firstborn that is born in your cattle and in your flock, you shall consecrate the male to Hash-m, your G-d''. How is this? From its birth you begin to count.